An investigation into the effect of audit quality on accounting conservatism in companies listed in Tehran stock exchange
Abstract: The present study sought to investigate the effect of audit quality on accounting conservatism in Iranian capital market. In this study, given the hypotheses and theoretical foundations of the study, three hypotheses were formulated and the effect of each of the factors of industry-specialist auditor, auditor rank, and auditor tenure was examined on accounting conservatism of companies. The period for investigation was from 2009 to 2013. Its population was determined as all companies listed in Tehran Stock Exchange and the statistical sample of the study included 100 companies. The data required for this study were extracted from website of Tehran Stock Exchange and after collecting events through available resources and entering data in Excel software; its functions were used to calculate the variables of the study. Then, the results from measuring variables were entered into Eviews software for statistical calculations and the relationship between variables were evaluated using t
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource
- Language
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Englisch
- Notes
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Veröffentlichungsversion
begutachtet (peer reviewed)
In: International Letters of Social and Humanistic Sciences (2015) 50 ; 107-117
- Event
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Veröffentlichung
- (where)
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Mannheim
- (when)
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2015
- Creator
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Pashaki, Mahdi Mohammadinejad
Kheradyar, Sina
- DOI
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10.18052/www.scipress.com/ILSHS.50.107
- URN
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urn:nbn:de:101:1-2019072417001977314932
- Rights
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Open Access; Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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25.03.2025, 1:52 PM CET
Data provider
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Pashaki, Mahdi Mohammadinejad
- Kheradyar, Sina
Time of origin
- 2015
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Financial report readability and accounting conservatism
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Corporate Governance, CEO Compensation and Accounting Conservatism
Monetary policy, accounting conservatism and trade credit
Do female directors affect accounting conservatism in European Union?
Key audit matters for production-to-order industry and conservatism
Gender differences in financial reporting decision-making: Evidence from accounting conservatism
An investigation into the effect of audit quality on accounting conservatism in companies listed in Tehran stock exchange
The effects of accounting conservatism on investment decision: Evidence from listed companies in China
Tax avoidance and accounting conservatism
Accounting conservatism and earnings quality
Value of cash and accounting conservatism: The role of audit quality and firm growth
Financial report readability and accounting conservatism
Workload stress and conservatism: An audit perspective
Corporate Governance, CEO Compensation and Accounting Conservatism
Monetary policy, accounting conservatism and trade credit
Do female directors affect accounting conservatism in European Union?
Key audit matters for production-to-order industry and conservatism